L84509 L8 Ruling Active

The tariff classification of boys’ outerwear from China

Issued May 11, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.30.2020

Headings: 6101

Product description

You state that the submitted sample, style 3591, is intended for boys’ wear and that the similar garment that you manufacture for girls’ wear is shaped differently. The styling characteristics of this unlined, fleece garment of polyester, include a fully elasticized waistband and cuffs of long sleeves, a full-front, zippered opening that extends into the stand-up collar, and an open pocket at the lower portion of each of the fronts.

CBP rationale

The applicable subheading for the submitted garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’.

Full text

NY L84509 May 11, 2005 CLA-2-61:RR:NC:TA:358 L84509 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of boys’ outerwear from China Dear Ms. Stubblefield: In your letter dated April 28, 2005 you requested a classification ruling. You state that the submitted sample, style 3591, is intended for boys’ wear and that the similar garment that you manufacture for girls’ wear is shaped differently. The styling characteristics of this unlined, fleece garment of polyester, include a fully elasticized waistband and cuffs of long sleeves, a full-front, zippered opening that extends into the stand-up collar, and an open pocket at the lower portion of each of the fronts. The applicable subheading for the submitted garment will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.2 percent ad valorem. The garment falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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